Polysilicon resistors have been incorporated in conventional integrated circuit (IC) design. A high resistance (Hi-R) resistor is located on a shallow trench isolation (STI) structure. The size of the STI structure is defined by the design rule of the active regions. Accordingly, a STI structure, defining the distance between the adjacent active regions, cannot be less than a certain dimension, such as 10×10 μm2 in one example. It results in significant STI dishing effect due to large STI dimensions and causes the Hi-R polysilicon resistors on the STI structure lower than the polysilicon structures in other regions. As a consequence, the metal residue on the interlayer dielectric (ILD) and between the Hi-R resistors is difficult to remove during the metal polishing. The metal residue will lead to shorting and the failure of the Hi-R resistors. Therefore, a polysilicon resistor structure and a method making the same are needed to address the above issues.